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TOFA: scope and overlap paper

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Published on 14 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • how broad is TOFA?
  • alignment of scope with financial reporting
  • interactions with other provisions and priority rules
  • overlaps with history - transitional provisions.
This paper includes some minor updates made for presentation at the 'Taxation of Financial Arrangements' seminar held in Sydney on 28 February 2007.

Author profile

Anthony Frost CTA
Photo of author, Tony FROST Tony is the Managing Director of Greenwoods & Freehills. With more than 25 years experience in tax, Tony has a focus on financial services and financial transactions. Tony has advised clients on a wide range of tax matters, including innovative financial products, mergers and acquisitions, cross-border dealings, transfer pricing, tax audits and negotiations with the Australian Taxation Office. Tony has also advised clients on various OBU matters over many years, and is part of the consultation group set up by Treasury to discuss changes to the OBU rules announced in the previous government’s 2013-14 Budget. - Current at 22 May 2017
Click here to expand/collapse more articles by Tony FROST.

 

This was presented at Taxation of Financial Arrangements and the Financial Services Industry .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Hedging financial arrangements

Author(s):  Julian HUMPHREY

Materials from this session:

TOFA - timing rules

Author(s):  Neil WARD

Materials from this session:

Taxation of financial arrangements: scope and overlap

Author(s):  Tony FROST

Materials from this session:

Taxation of financial arrangements exposure draft - key design issues

Author(s):  Roger M PAUL

Materials from this session:

Further details about this event:

 

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